Direct materials used in product
$103,200
Advertising expense
$38,700
Depreciation on factory
51,600
Property taxes on factory
12,100
Property taxes on store
6,450
Delivery expense
18,000
Labor costs of assembly-line workers
94,600
Sales commissions
30,100
Factory supplies used
19,900
Salaries paid to sales clerks
43,000
Work in process inventory was $10,350 at January 1 and $13,300 at December 31. Finished goods inventory was $51,600 at January
1 and $39,200 at December 31.
(a)
Compute cost of goods manufactured.